2. The unit labor efficiency cost can be simply understood as the fuzzy calculation of labor production time value. (Calculated by a graphic design company. There are two designers and one business. Two designers can design 2 sets of logos every month, with a monthly output of ***4 sets. In addition to the basic salary, each salesman also has a business commission. Then it should include the main business cost. Staff salaries, bidding fees, business commissions, promotion fees, business expenses, office expenses, etc. ).
3. Although the fixed cost of consulting service industry is low, the current cost is high. This is also the reason why consulting services generally charge higher fees.
4. For small companies in the early stage, it is completely possible to stabilize the company's development according to the cost pricing method, while in the later stage, it is suggested to adopt the business extension method to reduce the average business cost and improve the internal consumption conversion rate.